If you’re an employee who uses a vehicle for your job, you can deduct your unreimbursed business expenses for the vehicle. The vehicle can be one that you own or lease, or one that your employer provides. To deduct vehicle expenses, both of the following conditions must be met:
Your use of the vehicle is for your employer’s convenience, and
It’s required as a condition of employment.
Note: Commuting expenses are never deductible. Commuting expenses are the cost of going between your main home and place of work.
When figuring your expenses, you can use either the actual expenses method or the standard mileage rate if you own or lease the vehicle. However, if your employer provided the vehicle, you must use the actual expenses method. When figuring your expenses using the actual expenses method, make sure to include the cost of gas, oil, and repairs.
To learn more, see Car and Truck Expenses.